Pathway Commons, a web resource for biological pathway data

Pathway Commons (http://www.pathwaycommons.org) is a collection of publicly available pathway data from multiple organisms. Pathway Commons provides a web-based interface that enables biologists to browse and search a comprehensive collection of pathways from multiple sources represented in a common language, a download site that provides integrated bulk sets of pathway information in standard or convenient formats and a web service that software developers can use to conveniently query and access all data. Database providers can share their pathway data via a common repository. Pathways include biochemical reactions, complex assembly, transport and catalysis events and physical interactions involving proteins, DNA, RNA, small molecules and complexes. Pathway Commons aims to collect and integrate all public pathway data available in standard formats. Pathway Commons currently contains data from nine databases with over 1400 pathways and 687 000 interactions and will be continually expanded and updated

CCancer: a bird’s eye view on gene lists reported in cancer-related studies

CCancer is an automatically collected database of gene lists, which were reported mostly by experimental studies in various biological and clinical contexts. At the moment, the database covers 3369 gene lists extracted from 2644 papers published in ∼80 peer-reviewed journals. As input, CCancer accepts a gene list. An enrichment analyses is implemented to generate, as output, a highly informative survey over recently published studies that report gene lists, which significantly intersect with the query gene list. A report on gene pairs from the input list which were frequently reported together by other biological studies is also provided. CCancer is freely available at http://mips.helmholtz-muenchen.de/proj/ccancer

Эпидемиология внелегочного туберкулеза в мегаполисе

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The BioPAX community standard for pathway data sharing

Biological Pathway Exchange (BioPAX) is a standard language to represent biological pathways at the molecular and cellular level and to facilitate the exchange of pathway data. The rapid growth of the volume of pathway data has spurred the development of databases and computational tools to aid interpretation; however, use of these data is hampered by the current fragmentation of pathway information across many databases with incompatible formats. BioPAX, which was created through a community process, solves this problem by making pathway data substantially easier to collect, index, interpret and share. BioPAX can represent metabolic and signaling pathways, molecular and genetic interactions and gene regulation networks. Using BioPAX, millions of interactions, organized into thousands of pathways, from many organisms are available from a growing number of databases. This large amount of pathway data in a computable form will support visualization, analysis and biological discovery. © 2010 Nature America, Inc. All rights reserved

Ensuring the performance of external communications: An informal classification of target groups

The increasing influence of the investment community on business sustainability highlights the need for a compre hensive understanding and accurate segmentation of this audience. The research aims to identify consistent criteria for intra group differentiation in the perception of financial reporting information among members of various stakeholder groups in or der to improve the performance of external communications management. Methodologically, the study rests upon stakeholder theory, which is supported by expert assessments, structural-logical analysis, and multidimensional discriminant analysis. The study draws on authentic data of a survey on the quality of corporate reporting information conducted in the fourth quarter of 2020 among 52 representatives of the Russian business. The research identifies motivationally-rooted statistically significant discrepancies in the probability of correlating some survey participants with their functional group formed on a formal basis. We discuss the relevant criteria for an informal division of respondents into groups based on subjective judgments about qualitative characteristics of corporate financial reports. These criteria include variations in estimates of complexity of reporting standards and functionality of cost indicators based on the concept of fair market value. The revealed criteria for motivational and func tional identification within stable subgroups of financial statement users formed within functional groups represents the scien tific novelty of this study. The results contribute to a deeper understanding of the relevant criteria for the group structure of the investment community, which constitutes the target audience for corporate reporting. These findings can be utilized to refine the formal classification of users of reporting information, as well as to adjust other components of corporate management systems with the aim of enhancing the effectiveness of external communications

Problems of ensuring the reliability and comparability of international financial statements in conditions of creeping (moderate) inflation

Subject. The article considers scientific and practical tools to account for external market environment factors, which are used to generate corporate international financial statements. Objectives. The aim is to identify and systematize problems of ensuring the reliability and comparability of data disclosed in international financial statements, when updating their values in a modern market environment, to analyze applicability of currently used tools of measuring inflation for financial reporting. Methods. The methodology rests on the results of comparative analysis of the content of international financial reporting standards and statistical data on quantitative characteristics and methodological approaches to the calculation of inflation indices that are used to generate international financial reporting. Results. To ensure comparability and reliability of financial reporting indicators, it is advisable to establish uniform standards for the formation of applied indices, with the obligatory consideration of industry specifics. To standardize this process in the context of moderate (creeping) inflation, it is reasonable to establish a progressive requirement for the volume of required adjustments in conditions of limited use of tools for fair value measurement. Conclusions. The addressed problems of ensuring comparability and reliability of financial statements are focused on improving the system approach to the use of traditional instruments to measure inflation, reassessing their applicability, and enhancing the efforts of the professional community to bring about their uniformity.</jats:p

Evaluation of institutional and financial factors of the international financial reporting standards foundation management from the perspective of the Eurasian Economic Union

Subject. The article addresses the impact of modern institutional and financial structure of the IFRS Foundation on the quality and functionality of international financial reporting standards. Objectives. The purpose is to identify risk factors in the activities of the IFRS Foundation caused by its institutional and financial structure, considering the previously highlighted problems of the IFRS Foundation management. Methods. The study draws on the comparative analysis of the content of the IFRS and the statistical data on quantitative characteristics of the IFRS Foundation’s regulatory bodies. Results. The institutional and financial structure of the IFRS Foundation is characterized by the disproportion of the current national, sectoral and financial representation in the management bodies of the Foundation. This creates risks of inharmonious development of IFRS. The EEU current position is marked by a significant imbalance between functional and financial representation in the Foundation's management system. It is possible to mitigate identified risks in the development of the IFRS system, if the revealed imbalances are reduced through diversifying the industry representation, introducing financial participation coefficients and national representation into the practice of the Foundation's management. Conclusions. The formulated proposals can be useful for the authorized federal governing bodies of the Russian Federation and the EEU governing bodies, when developing growth strategies in the field of accounting and reporting, determining the focus of efforts to improve international standards, ensuring the protection of the national economic interests of the EEU countries in the activities of the IFRS Foundation in modern conditions.</jats:p